Clarification with regard to Clause (b) of the first Proviso to Sub-Section (2) of Section 23D of the Central Excise Act, 1944 and corresponding provisions in the Customs Act, 1962 and the Finance Act, 1994 reg.

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....nistry of Finance Department of Revenue Central Board of Excise & Custom (Legal Cell) 5-'C' Wing Hudco Vishala Building, Bhikaji Cama Place, R.K. Puram, New Delhi the 29^th November, 2013 INSTRUCTION To 1. All the Chief Commissioners of Central Excise & Service Tax 2. All Chief Commissioners of Customs 3. DGDRI/DGCEI 4. Web Master, Dte. General of Systems, for u....

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....t of the above provisions is that the issue/question of law which stands already decided by the Appellate Tribunal or any Court in the case of any party will fall outside the purview of the Authority for Advance Rulings under the provisions of (i)      Clause (b) of the first proviso to Sub-Section (2) of Section 23D of the Central Excise Act, 1944, (ii)  &....